Director General of Anti-Profiteering Vs Elan Ltd
Date: August 5, 2022
Subject Matter
Section 171(1) does not get attracted when relevant events for the project take place in the GST regime
Summary
It has been observed that the relevant events for the project Epic took place in GST regime and the Respondent had not availed any CENVAT/ITC, related to ‘EPIC’ project, in pre-GST regime and that the Respondent neither raised any demand…
1. This Authority vide its Final Order No. 85/2020 dated 11.12.2020 for the Respondent’s project “Mercado” directed to pass on an amount of Rs. 2,44,80,835/- to the Applicant (Sh. Mool Chand Mittal) and other 228 commercial shop buyers along with the interest @ 18% per annum. 2. As the Respondent himself admitted that he had been constructing one more project namely “Epic&r…